A Study on Perfecting the Reform of Personal Income Tax System

The reform of personal income tax system should be conducted in the light of the national conditions and accomplished step by step in spite of in one step.During the ”11th five-year plan” period or in the longer term,personal income tax system ought to be perfected in the way that the policy objective of reflecting income redistribution can be achieved,that is,to combine consolidated income tax and classified income tax into mixed tax distribution system;to simplify the forms of tax rate and readjust its extents and structures;to take effective measures to reduce the loss of personal income tax.